[Deleted by the AUASB.  Refer Aus 0.3] …

When designing and performing substantive analytical procedures, either alone or in combination with tests of details, as substantive procedures in accordance with ASA 330, [3] the auditor shall: (Ref: Para. A4-A5 ) Determine the suitability of particular …

The auditor shall design and perform analytical procedures near the end of the audit that assist the auditor when forming an overall conclusion as to whether the financial report is consistent with the auditor’s understanding of the entity.  (Ref:  Para …

If analytical procedures performed in accordance with this Auditing Standard identify fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount, the auditor shall …

(Ref: Para. 4 ) …

Relevant Assertions (Ref: Para. 12(h)) …

Analytical procedures also include consideration of relationships, for example: Among elements of financial information that would be expected to conform to a predictable pattern based on the entity’s experience, such as gross margin percentages. Between …

Various methods may be used to perform analytical procedures.  These methods range from performing simple comparisons to performing complex analyses using advanced statistical techniques.  Analytical procedures may be applied to a consolidated financial …